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Editorial

Editorial A recent review of international higher education by the received wisdom on this subject and it is to be hoped the OECD suggests that the number of tertiary students that they stimulate careful reflection amongst employers studying abroad currently numbers some five million as well as accounting educators. across the globe. Whilst impressive in itself, the more Jie Hao and Qingsong Liu (of Tsinghua University compelling dimension to this statistic is that only a and the People’s Bank of China, respectively), address decade earlier, the number of tertiary students studying the impact of accounting education from a very different abroad was three million. Looked at another way, over and most interesting perspective. They examine the the course of a decade participation in international experiences of students from China upon returning to higher education grew by two thirds. that country after the completion of their accounting Over that period of time, Australia’s share of the education in Australia. This very important paper globe’s international tertiary students grew from around addresses a significant gap in the literature and raises nd 5% to slightly over 8%. Only the United Kingdom (2 ) a clarion call for educators to think carefully about st and the United States (1 ) attract more international the diversity of cultural and organisational contexts tertiary students, though international students make for which they are preparing their students. Given the up a higher proportion of the total Australian tertiary enormous significance of international education, it is student body than in either the United Kingdom or the to be hoped that other authors will follow the example United States. set by Hao & Liu and examine carefully the many On average, a fifth of enrolments in Australian nuances associated with transition not just to the work- Universities are made up by international students. force, but to cultural, institutional and organisational This proportion varies considerably from institution to context. institution, but a systematic observable pattern of note These observations aside, the remaining pages of this is the appeal of business and related education programs first edition of the journal for 2017 deal with myriad to this cohort. Accounting education looms large in issues ranging from the impact of social media on the thatcontext,bothasasupporttothe broaderstudy of domain of integrated reporting through to analysis business and related disciplines and as an important and argument in relation to the content of the IASB’s focal point for study in its own right. proposed conceptual framework. The breadth of these Research and scholarship relating to accounting issues amply demonstrates the complexity of the chal- education has been an important element of the body lenges thrown up within our discipline and profession of work published in Australian Accounting Review,a and the vital importance of building communities that tradition furthered by Sally Chaplin’s thought provoking transcend national borders to address them. article on the skills requirements of for accounting graduates in the context of a gathering trend towards Professor Tyrone M Carlin outsourcing. Her results appear at odds with much of March, 2017 Australian Accounting Review No. 80 Vol. 27 Issue 1 2017 doi: 10.1111/auar.12185 3 http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Accounting Review Wiley

Editorial

Carlin, Tyrone M
Australian Accounting Review , Volume 27 (1) – Mar 1, 2017
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Publisher
Wiley
Copyright
Copyright © 2017 CPA Australia Ltd (CPA Australia)
ISSN
1035-6908
eISSN
1835-2561
DOI
10.1111/auar.12185
Publisher site
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Abstract

A recent review of international higher education by the received wisdom on this subject and it is to be hoped the OECD suggests that the number of tertiary students that they stimulate careful reflection amongst employers studying abroad currently numbers some five million as well as accounting educators. across the globe. Whilst impressive in itself, the more Jie Hao and Qingsong Liu (of Tsinghua University compelling dimension to this statistic is that only a and the People’s Bank of China, respectively), address decade earlier, the number of tertiary students studying the impact of accounting education from a very different abroad was three million. Looked at another way, over and most interesting perspective. They examine the the course of a decade participation in international experiences of students from China upon returning to higher education grew by two thirds. that country after the completion of their accounting Over that period of time, Australia’s share of the education in Australia. This very important paper globe’s international tertiary students grew from around addresses a significant gap in the literature and raises nd 5% to slightly over 8%. Only the United Kingdom (2 ) a clarion call for educators to think carefully about st and the United States (1 ) attract more international the diversity of cultural and organisational contexts tertiary students, though international students make for which they are preparing their students. Given the up a higher proportion of the total Australian tertiary enormous significance of international education, it is student body than in either the United Kingdom or the to be hoped that other authors will follow the example United States. set by Hao & Liu and examine carefully the many On average, a fifth of enrolments in Australian nuances associated with transition not just to the work- Universities are made up by international students. force, but to cultural, institutional and organisational This proportion varies considerably from institution to context. institution, but a systematic observable pattern of note These observations aside, the remaining pages of this is the appeal of business and related education programs first edition of the journal for 2017 deal with myriad to this cohort. Accounting education looms large in issues ranging from the impact of social media on the thatcontext,bothasasupporttothe broaderstudy of domain of integrated reporting through to analysis business and related disciplines and as an important and argument in relation to the content of the IASB’s focal point for study in its own right. proposed conceptual framework. The breadth of these Research and scholarship relating to accounting issues amply demonstrates the complexity of the chal- education has been an important element of the body lenges thrown up within our discipline and profession of work published in Australian Accounting Review,a and the vital importance of building communities that tradition furthered by Sally Chaplin’s thought provoking transcend national borders to address them. article on the skills requirements of for accounting graduates in the context of a gathering trend towards Professor Tyrone M Carlin outsourcing. Her results appear at odds with much of March, 2017 Australian Accounting Review No. 80 Vol. 27 Issue 1 2017 doi: 10.1111/auar.12185 3

Journal

Australian Accounting Review – Wiley

Published: Mar 1, 2017

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